ITIN Application Information
Supporting Documents
If you require an ITIN to file a U.S. tax return, the tax return is a supporting document to the ITINapplication. The application for the ITIN (Form W-7) must be submitted with the tax return and verified identification to the ITIN processing department of the IRS. The ITIN application will be processed, theITIN assigned and then the tax return will be processed using the newly assigned ITIN.
If you require an ITIN for any reason other than filing a U.S. tax return, you must meet one of the following four exceptions:
Exception 1 – Third Party Withholding on Passive Income, including income from U.S. partnerships, interest bearing bank accounts, or rental property.
Exception 2 – Wages, Salary, Honoraria, Scholarships, etc.
Exception 3 – Gambling Winnings
Exception 4 – Third Party Withholding or Reporting on Mortgage Interest or U.S. Property Disposition
Each Exception has very specific requirements for the supporting documentation. We will assist you in determining which Exception best fits your circumstances and identify the specific supporting documents required for your application.
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